Alaska Statutes Sec. 43.77.010 - Landing Tax

A person who engages or attempts to engage in a floating fisheries business in the state and who owns a fishery resource that is not subject to AS 43.75 but that is brought into the jurisdiction of, and first landed in, this state is liable for and shall pay a landing tax on the value of the fishery resource. The amount of the landing tax is

(1) for a developing commercial fish species, as defined under AS 43.75.290, one percent of the value of the fishery resource at the place of landing;

(2) for a fish species other than a developing commercial fish species, three percent of the value of the fishery resource at the place of the landing.

Section: 43.77.010  43.77.015  43.77.020  43.77.030  43.77.035  43.77.040  43.77.045  43.77.046  43.77.050  43.77.060  43.77.070  43.77.200    Next

Last modified: November 15, 2016